Can a group sickness and accident insurance plan (a plan consisting of individual insurance policies) also cover employees’ spouses or persons residing with the employee and with whom the employee is connected by blood relationship, marriage or adoption? CRA responded:
[I]t appears to us that the intention of the legislator is that a group sickness or accident insurance plan may provide benefits to an employee, the employee’s spouse or common-law partner or a person related to the employee who lives at home or is dependent on the employee.